Understanding Wholesale Sales Tax: Compliance, Resale Certificates, and More

• Wholesale sales do not require charging or paying sales tax
• Wholesale involves selling goods to retailers for them to sell to end users
• Wholesalers do not sell to the general public
• Sales tax is charged at the point of sale to the end user
• Retailers buying wholesale must provide a resale certificate to avoid paying sales tax
• A resale certificate is often the same document as a sales tax permit

Source: taxjar.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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